近年来，随着改革开放的不断深入，我国融资租赁业经历了从无到有的发展历程，融资租赁对经济的促进作用和投资杠杆作用已经得到社会的普遍认可。但我国由于分行业管理，相互之间缺乏沟通，法律、税收、会计准则、监管还不完善，融资租赁的发展还不够快。为此，本文拟就税收促 In recent years, with the deepening of reform and opening up, the financial leasing industry in our country has undergone a history of development from scratch. The promotion of financial leasing to the economy and the leverage of investment have been generally recognized by the society. However, due to the sub-industry management, the lack of communication between each other, laws, taxation, accounting standards, supervision is not perfect, the development of financial leasing is not fast enough. To this end, this article intended to promote tax revenue